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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision Making | 30% | - Cost-volume-profit analysis - Pricing decisions - Limiting factor decisions - Relevant costing principles - Make-or-buy and outsourcing decisions |
| Dealing with Uncertainty in the Short Term | 15% | - Risk and uncertainty concepts - Sensitivity and scenario analysis - Expected value and probability analysis - Decision trees and decision criteria |
| Cost Accounting for Decision and Control | 30% | - Costing concepts and terminology - Throughput, target and lifecycle costing - Absorption and marginal costing - Activity-based costing (ABC) - Standard costing and variance analysis |
| Budgeting and Budgetary Control | 25% | - Budget preparation techniques - Flexible budgets and budget variances - Beyond budgeting and modern approaches - Purpose and types of budgets |
CIMA P1 - Management Accounting Question Tutorial Sample Questions:
A decision maker that makes decisions using the minimax regret criterion would be classified as:
- A. Risk seeking
- B. Risk spreading
- C. Risk neutral
- D. Risk averse
Correct Answer: D 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:
Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.
- A. The profit per machine for the medium machine was: $1276
- B. The profit per machine for the medium machine was: $1376
- C. The profit per machine for the medium machine was: $1250
- D. The profit per machine for the medium machine was: $1350
Correct Answer: A 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
- A. The variable cost per tray = $0.75; The fixed cost = $ 490 000
- B. The variable cost per tray = $0.45; The fixed cost = $ 320 000
- C. The variable cost per tray = $0.65; The fixed cost = $ 550 000
- D. The variable cost per tray = $0.85; The fixed cost = $ 530 000
Correct Answer: C 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
A company is preparing its annual budget and is estimating the number of units of Product W that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:
Calculate the expected unit sales of Product W for each quarter of year 2, after adjusting for seasonal variations using the multiplicative model.
- A. The sales forecast for year 2 Quarter 4 = 25,100 units
- B. The sales forecast for year 2 Quarter 4 = 38,100 units
- C. The sales forecast for year 2 Quarter 4 = 22,600 units
- D. The sales forecast for year 2 Quarter 4 = 35,100 units
Correct Answer: D 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Prepare a statement that reconciles the budgeted contribution with the actual contribution for October. Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?
- A. $ 1,324,000
- B. $ 1,594,000
- C. $ 1,198,000
- D. $ 1,494,000
- E. $ 1,414,000
Correct Answer: E 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
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